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I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r166
Disposition versions

Full text
130R166. A separate class is hereby prescribed for all vessels included in Class 7 in Schedule B, including furniture, fittings, radiocommunication equipment and other equipment attached thereto, acquired by a taxpayer
(a)  after 25 May 1976 and designed principally to determine the existence of accumulation of petroleum or natural gas, except a mineral resource, and to locate such accumulation or to determine its extent or quality, or to drill an oil or gas well; or
(b)  after 22 May 1979 and designed principally to determine the existence of a mineral resource, to locate such resource or determine its extent or quality.
s. 130R87; O.C. 1981-80, s. 130R87; O.C. 1983-80, s. 9; R.R.Q., 1981, c. I-3, r. 1, s. 130R87; O.C. 35-96, s. 7; O.C. 134-2009, s. 1.
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